Texas
R&D tax credit case law for Texas.
- Ryan, LLC v. Hegar2022 · Texas research and development franchise tax credit — challenge to Comptroller's amended rules · Case No. Cause No. D-1-GN-21-006290
- Texas Comptroller's Decision, STAR Accession No. 202102006H2021 · Texas franchise tax cost of goods sold deduction — substantiating research expenses tied to goods sold · Case No. SOAH Docket No. 304-19-4387.13 (CPA Hearing No. 115,317, consolidated)